https://www.taxtmi.com/caselaws?id=272540 Where books of account are rejected only on a technical ground, such as non-maintenance of a production and stock register, the disclosed taxable turnover ordinarily should be accepted unless there is material showing understatement. On the facts noted, the rejection of the books was upheld because the register was not maintained, but no abnormal circumstance justified enhancing the turnover. The enhancement was therefore set aside and the disclosed turnover was directed to be accepted. en-us Thu, 12 Nov 1981 00:00:00 +0530 Mon, 07 May 2018 16:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272540 Where books of account are rejected only on a technical ground, such as non-maintenance of a production and stock register, the disclosed taxable turnover ordinarily should be accepted unless there is material showing understatement. On the facts noted, the rejection of the books was upheld because the register was not maintained, but no abnormal circumstance justified enhancing the turnover. The enhancement was therefore set aside and the disclosed turnover was directed to be accepted. Case-Laws VAT and Sales Tax Thu, 12 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272540